10-46-2.6. Materials purchased for floor laying service considered purchase for resale.Carpet, floor covering, tacks, glue, and other materials purchased for use by floor laying and other floor work not elsewhere classified (industry no. 1752) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used for such work are purchases for resale. Source: SL 1991, ch 108, §7.
South Dakota Legal Code